Easy Meal Service

Session (2012-16)
MBA 3.5 3rd Reg
Submitted To:
Sir Salman Hussain Piracha
Submitted By:

Name Roll No
M.Naoman Razzaq 36
Niaz Ahmad 44
Asma Sumaiya 37
Khadija tul Kubra 35
Fatima Nawaz 52
Saba Rafiq 101

Department of Business Administration University of Sargodha

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 ACKNOWLEDGEMENT

We have no words to express our deepest gratitude to ALLAH

who blessed and enabled us to complete this project report.
Its great privilege to mention the feelings of obligations towards
our affectionate parents and department, who prayed,
encouraged and inspired us for higher education and are
supporting financially and morally throughout our studies.
We find it very difficult to select the appropriate words to
express our gratitude to our teacher Mr. SALMAN PARACHA
and his useful encouragement and dynamic supervision.

Serial # Table of contents Page #

1 Executive summary 1
2 General Business Description 2
2
 3 Product and Services 4
4 Customer Services 5
5 Operational plan 6
6 Inventory control 7
7 Business Location 8
8 Process Flow Chart 9
9 Marketing plan 11
10 Promotional Strategy 12
11 Marketing Strategy 13
12 Market Segmentation 14
13 Factors may affect the whole plan 15
14 Societal marketing concept: 16
15 Pricing 17
16 Sale forecast 17
17 Human Resource plan 18
18 Management and organization 19
19 Job analysis 20
20 Job description 21
21 Job specifications 22
22 Code of conduct 23
23 Start up Expenses 24
24 Utility requirement 25
25 Financial Statement 26
26 Projected Income statement for five year 27
27 Project Balance Sheet On first day of business 28
28 Easy Meal Service Project Balance Sheet 29
29 Break even analysis 30
30 Appendix 31

Executive summary

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The daily routine of peoples is too much busy specially employees due to high burden of their
work they have not enough time to spend on their meal and they have no healthy and fresh food
to eat in their working hours or place where they work. So to tackle with this problem of
employees we start up our business with food providing service characterized by food which is
supplied quickly after ordering.

So we selected kalyar town near to university of Sargodha as production place to capture the
market potentiality and untapped opportunity on this way as our business is provide meal and
delivery service. Moreover, we will be the only meal delivery service providing industry on that
location.

Our target market is not restricted to any age or gender, but our main focus is Sargodha area and
our niche market are hospitals, banks , educational organization and all type of employees in
Sargodha.

Our long term objective is to expand our business and by end of 10 year the business will be
established in Lahore Islamabad and Karachi catering general public along with employees.

We desire to start business with Rs 700000 .positive trend are seen in the year in income year on
year basis. It will be a sole proprietorship business.

General Business Description

Company Name:
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 The name our business will be “Easy meal service “we have
chosen this name because of our service is easiest for our targeted customer and provide an ease
and require taste of products.

Tagline:
“You need we deliver”

Vision:

“"By working with passion and focus on safety and sustainability to create competitive
advantages for our customers and in doing so always live up to our company values"

Mission Statement:
We deliver highest standard quality freshness, seasonality and combine modern, creative and
eastern style of cooking

Objectives:
 To promote profitable and sustainable business activity that meet the customer
needs
 To cater the employees of any institution in Sargodha
 To gain competitive edge
 To provide excellent customer service
 Our obligation is to insure the quality of our meal service
 To get the customer loyalty and support

Values:

 Customer care
 Trust
 Respect
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Business philosophy:

In our business capital, kitchen equipments Product and services which we will provide to our
target customer is important for us. Which is designed by our hired skilled labor this provide
ultra feature making it distinct from others.

Meal delivery services is a growing industry in this area because this type of industry is not
exists in Sargodha area. In future the growth of this industry will be increase. It initially covers
the area of target customer like banks, hospitals, educational departments, and employees in
Sargodha market, while we will achieve our long term objectives by expanding our business to
other cities like Lahore, Islamabad, and Karachi.

The core competencies of our business is that as it will introduce very first time in Sargodha so
it can achieve its goals and objective by providing quality food and reliable service to its target
customer to capture the market.

“Easy meal service” will be a sole proprietorship business. Because of its brand identity and is
simple business.

Product and Services

Product

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Baryani Rs 150 Chicken Rs 550
Daal Murgh Rs 70

Kheer Rs 50 Seasonal vegetable Rs 45 Roti Rs 6

Salad Rs 20 Raita Rs 20 Drink Rs 50, 80,105

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Customer Services

 We will provide customer service by providing delivery food service to professionals at

working site.
 We will provide launch and dinner facility according to the need of people.
 Food will be quite healthier and hygienic.
 We will offer membership card facility to our regular customers.
 At special occasions or parties, we will also provide meal service facility.
 Depending on customer requirement, we will provide delivery within average 20-25
minutes to fulfill their order
 Initially stage of business we receive the spot payment of the delivery
 when our business will be strong stage then we will give weekly or monthly base
package

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 Operational plan:
Production Technique:

“Menu of easy meal service”

Sir no Menu Sale

Price
1- baryani 150
2- Daal recipe 70
3- Rote, 6
4- Seasonal vegetable 45

5- chicken khari 550

6 kheer 50
7- Rita 20
8 salad 20
9 Drink 1 lit 50
10 Drink 1.5 80
11 Drink 2.15 105

Baryani ingredients:
Baryani ingredients contain rice, oil, food color, lemon, chicken, onion, garlic, ginger, black
pepper, red chili, salt, tomato, zeera(cumin), Illachi, mint leaves, tamarinds

Chicken recipe:
Chicken recipe ingredients include chicken, tomato, onion, ginger, ginger, garlic, red chili, salt,
green chili, cumin,

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Vegetable recipe:
Any seasonal vegetable is used in vegetable recipe.

Kheer:
Kheer recipe include milk, rice, khoya, sugar, illachi, nets

Customer service:
We will provide customer service by providing delivery food service to professionals at working
site. We will provide launch and dinner facility according to the need of people. Food will be
quite healthier and hygienic. We will offer membership card facility to our regular customers. At
special occasions or parties, we will also provide meal service facility. Depending on customer
requirement, we will provide delivery within average 20-25 minutes to fulfill their order initially
stage of business we receive the spot payment of the delivery when our business will be strong
stage then we will give weekly or monthly base package when order receive on large scale then
we will give buy three get one free .

Inventory control:
We use manual or limited integration method to control the inventory system of “EASY MEAL
SERVICE”. This type of inventory management refers to the process of physically counting each
item every week to get our “easy meal service” expenses. This method is suitable for smaller
independently owned operators because we purchase fewer items and maintain simple
accounting records. When all counting is completed then data can be transferred to our “easy
meal service” accounting department. The inventory is complete if there are no mistakes. But the
entire inventory process must start again in case there are errors. The task related to inventory
control is performed by kitchen supervisor. We maintain the non perishable inventory item like
flour, rice, sugar etc. under the system of manual or limited integration because these types of
inventory no need to order on daily basis. On the other hand to maintain the inventory of
perishable inventory item like vegetables, milk etc. we will use daily inventory tracking. The
average lead time to maintain both inventories (perishable and non perishable) of food items is
one day

Quality control:
We will use the following points to control quality of “EASY MEAL SERVICE”
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  By gathering regular feedback e.g. through survey questionnaires or focus groups
 Employees interest can be seriously taken into account
 Measurement and evaluation of employee satisfaction at periodic intervals of time
 Must follow certain standard operational procedures so that customer always receive
exceptional quality and service
 Provide meal delivery on time and cook food in hygienic environment

Product development:
As we are initiating our project but with passage of time through survey conduction and by
getting different ideas and feedback from different professionals, promoting new recipes, hiring
experienced cooks and using other possible sources, we will make improvement and
enhancement in verity of our “easy meal service”

Location:
We have managed the building for “easy meal service” on rent basis. We will pay Rs. 20000
monthly rent including Rs. 20000 security fee charges. This double story building is
accompanied with four rooms, Giraaj and lawn. We will use first flour for production purpose
and ground area is used for parking and storage of food items. The office of easy meal service is
on the ground floor. It is also facilitated with utilities access like water, electricity, telephone,
gas.

Area:
The total area contained by “easy meal service” is 1360 square feet

Address:

“Kalyar town, Street No. 1, university road Sargodha”. Salon shop medical
clinic, general store, vegetable shop, is also located near it.
See business location photo in appendix

Process Flow Chart

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 Call received

Put order on slip Payment Receive

Send

Kitchen 12 to 15 mint Sale invoice

Give

Prepared Customer
40 to 45 second

7 to 10 mints

Packing Deliverer
Legal

Environment:
Business will be registered through the chamber of commerce. No special license or permit is
required for this business; National tax number will be acquired from FBR.

Inventory:
Material required for cooking arrangement will be kept in store. Perishable item will be purchase
on daily basis. All the raw material would be purchase locally. Non perishable item will be
purchased on monthly All the dry raw bases like (sugar oil rice).

Suppliers:
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 Coca-Cola, Sargodha for soft drinks and mineral water.
Pepsi, Sargodha for soft drinks and mineral water.
Packing, fasil Baraders pholo wali gali block no1 sargodha
Chicken, Ashraf chicken shop University road Sargodha
Managing Accounts Receivable:
We sell our product on daily basis as well as monthly basis. If one customer deals with our
company on regular basis we give a package to that customer. We take an advance of Rs. 4000
and remaining settlement at the end of month.

Managing Accounts Payable (Aging):

We Purchase dry raw material 50% on credit basis and other 50% for cash. Entire perishable
item will be purchase from local market on daily basis.

Total current 15days

Dry Raw material 100% 50% 50%

Marketing plan
A marketing plan will create goals and encourage a business to expand, including delivery
business. As mentioned above; objectives will be achieved passing through 3 phases. Marketing
strategy will be implemented from the very first stage. For marketing planning, data will be
gathered through primary market research. In it, some questionnaire will be given to learn about
consumer preferences, tastes and trends.

Primary search:
Everyone speaks about the importance of being market leader. But today market conditions
change much faster due to technology, fashions and media influences, as well as customers'
tastes. The 21stcentury’s marketer, who wants to succeed, will do so only by making the right

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choice of target market. After focusing on everything the Easy Meal Service will provide unique
values and benefits to meet the needs of chosen market.

We conducted a survey of the target market. Then make a analysis 80 % people in favor of this
type of business. And 15 % people say that they avail this business for small parties. And 05 %
people are not favor of this type of business.

Economics
Feature and benefits
 Pick and drop facility of meal from customer home to working place.
 Quality food
 Free call in future
 Free home delivery
 Time saving’s

Customer profile
Age
 Age limit of our customer 17 to onward.

Gender
 Both male and female can make order.

Location
 our initial target market is Sargodha

Income level
 Our target customer‘s income Rs. 17000 to onward.

Social class and occupation

 We target middle and upper class and people of every occupation.

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Business Location
 Our office located at street # 1 kalyar town university road Sargodha.

Promotional Strategy:
The marketing strategy for our business can be carried out by doing the following things:
 By running social media campaigns and advertisements.
 Placing ads in the local newspapers.
 Through Billboards, Banners and pamphlets in prestart up phase.
 Local Radio, cable networks and Billboards are excellent promotion tools through which
we will promote our business till the business life.

At the start of our operations we promote through these Medias. These expenses are given
below.

Media Expenses
Print media 30000
Social media 10000
Electronic media 20000

When our business comes to on track then we utilize Rs. 5000 on promotion for each in every
month. We promote our business through free through using our university radio and also
through words of mouth. For advertisement we adopt “VIPS” formula. Means our business
advertisements are easily visible and identify. Meet his promise and consternate on the single-
mindedness.

Marketing Strategy:
We adopt customer driven strategy for our business. Today in current market customer having
most important .what the customer want and with what type of business feel satisfaction.

Market Segmentation:
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 In the start we target the whole Sargodha market. Then gradually we expand our business
operations.
 Our next step is to go on national level. At the end we launch our business at international
level.
 We divided our market into different segments and then targeted according to their
requirements,
 Banks, educational departments, hospitals, shopping malls and other business areas.

Domestic
level

Sargodha

Hospitals Educational departments Banks Shopping Malls

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 Business Areas

National level

International level
Targeting:
The next step is targeting the market segments .We target our all segments with proper planning.
We give preference to our all customers.

Positioning
We make a clear and distinctive image of our business through advertisement. We give some
unique values to customer.

Differentiation:
We should be trying to make our business different and unique for our customer. We make
different type of innovations and adding unique features through proper advertisement.

Following factors may affect the whole plan

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Major barriers
Major barriers that we may face are in the start

High capital costs

In the start of our business we need high capital for different process, like land, building,
furniture and motorcycle.

Unique technology and patents

The cost of different equipments used in our production process is very high. Like equipments of
kitchen.

Change in technology
We are already define about high technology if any type of change in technology relate to our
industry will affect our business.

Societal marketing concept:

Instead of that if we want to advertise, we should advertise it for the purpose of making people
aware.

Society (human welfare)

Societal Marketing concept

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 Company Profit Consumer (wants and satisfaction)

Through this concept could not only work for the welfare of the society but can also make long
term relationship with our customers and also for society long run interests.

There are many methods of sales promotion but we include one of them to promote our
business.

Free gifts – a free product when buy another product on some special occasions.

Pricing
Normally, new businesses set their initial prices lower than their competitors. In our situation
however, there is no direct competitor, goods will set the price of meals on average base price.
We will face higher cost for promotions to increase customers' awareness and establish our brand
name.
People with higher incomes even moderate income are willing to pay more for features,
customer service, quality, and convenience

In the initial stage, we will not charge anything from customer for the services. We will use same
strategies in future. We charged the price as same to hotel is working in Sargodha city.

Sale forecast
We collected the information about projected sales by analyzing the demand of our products
services and history of this industry in Sargodha city. We are expecting our sales in first year and
increasing 10 % annually.

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 Human Resource plan:

Hiring phase plan:

Initially we will hire two skilled cook, five delivery boys, one cashier, one dishwasher, one
cleaner and one guard, one bread maker, one rickshaw driver and two helper (one helper is hire
for help in cooking and the other one helper is hire for bread maker help) which is enough for us
according to our need. We intend to hire additional workers in near future, when our sales will
increases.

HR costing:
We start our business on small scale, as our business is simple and we target only professional
people so the HR costing includes salaries only. There is no training cost because we hire cook
which is expert in cooking. Moreover, we hire cashier which is responsible for receiving
payment and handing over change and also take away orders as far as delivery men and other
workers are concerned they do not need to be trained; they will get training with the passage of
time. To retain the employees we will offer competitive salaries which will increase by 10% on

20
yearly basis. Moreover employees should not be required to work more than the number of hours
allowed for regular and overtime work periods.

HR plan to meet special events:

There is no need to hire more staff for special occasions or parties. The already working staff
will meet the special orders of customers, but in future when our sale increases then we will
make strategy for hiring more workers.

Hierarchy of management plan:

OWNER

Cashier/
Delivery Rickshaw
order Guard
boy driver
taker

COOK

Bread
Dishwasher Helper Cleaner
maker

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 Helper

Job analysis

Office management budget:

Designation/ Number Monthly Total Annually

Type Salary Salary
(Rs.) (Rs.)
Owner 1 - -
Take away order 1 10000 10000 120000
taker/ cashier

Guard(12 hour) 1 6000 6000 72000

Delivery boy 5 8000 40000 480000
Rickshaw Driver 1 8000 8000 96000
Total 9 64000 768000

Kitchen department budget:

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 Designation/Typ Numbe Monthly Total Annually
e r salary(Rs. salary(Rs.
) )
Cook 2 12000 24000 288000
Dish washer 1 6000 6000 72000
Helper 1 7000 7000 84000
Cleaner 1 6000 6000 72000
Bread maker 1 10000 10000 120000
Helper 1 8000 8000 96000
Total 7 61000 732000

Salary system for Delivery boy:

Every delivery boy has its own bike and we provide portable delivery box only. We give Rs 150
daily for petrol to each delivery boy and Rs 1000 monthly for bike maintenance and we give Rs
10 per order within the city if the order is far from our location we give 20 per order. In rainy day
we give Rs 15 per order within city.

Job description:
As far as job description is concerned the cook responsibility is to cook respective dishes with
full taste and responsibility to sever the target employees. Owners would be managing overall
affairs of “EASY MEAL SERVICE” He will be required to process and check bills invoices,
receivable management, maintain accounts for record purpose. The owner will also ensure safe
custody of store keys. Rickshaw driver performs the duties of transportation and the delivery boy
delivers the meal at working sites, or according to an order. Guard works for safety purpose,
cashier is responsible for receiving payments and maintaining cash records, helper is for cook
help, while the other helper is for bread maker help, cleaner is responsible to clean the
environment.

Duty hours:
We will hire two cooks for cooking purpose one of these will perform its duty from
9am-4pm and other will perform its duty from 4pm-11pm.we will hire 5 delivery boys out of
23
these three will deliver food items in first shift from 9am-4pm and remaining two will perform
their duty in second shift from 4pm-11pm.we will hire one guard which will perform his duty
during night timings .cashier, dishwasher, helpers, rickshaw driver and bread maker will
perform full time duties from 9am-11pm.

See delivery box photo in appendix

Job specifications:
Employees Minimum qualification/salary

Cook Cooking certificate

Experience 5 years
Salary- Rs.12000
Helper Having 2 year Experience
Salary- Rs.7000
Bread maker Expert in bread making
Experience 2 year
Salary- Rs.10000
Helper Having 1 year experience
Salary-Rs.8000
Delivery boy Driving skill, own bike
Salary- Rs.8000
Rickshaw driver Driving skill, own rickshaw
Salary-Rs.8000
cashier Graduate
Good communication skill
Salary- Rs.10000
Dishwasher Metric
Salary- Rs.6000

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 cleaner Metric
Salary-Rs.6000
Guard Matric Salary Rs 6000

Code of conduct
The code of conduct describes the standard of conduct for “Easy meal service”

Ethics:
We should maintain the highest standard of honesty, integrity and trustworthiness to attract and
retain our customers.

Duty of care:
Our duty of care is to provide delivery on time to get customer loyalty. We will provide delivery
to our customers when they place an order and according to their need.

Quality assurance:
We will maintain the quality of food by improving the efficiency of working staff through
conduction of feedback, and by maintaining the healthy environmental conditions.

Health:
We will provide healthy and hygienic food to our customers at reasonable prices.

Incentive way:

25
We will pay incentive pay to our workers to motivate them. We will offer incentive pay to cook
and delivery boy depending on orders of special occasions or parties.

Long term perspective:

Our long term perspective is to maximize profit, and expand our business by offering and
facilitating our packages to customers according to their needs

Performance appraisal:
We will set a standard on the basis of working ability and working efficiency to measure the
performance of every individual so that the efficiency of every individual increases like cook,
delivery boy, guard.etc

Start up Expenses

Descriptions Amount
Advertising 60000
Machinery & Equipments 107700
Furniture & Fixture 197457
Advance Rent 20000
Rickshaw loader 90000
Building maintenance cost 50000
Generator 40000

Machinery and Equipments:

Machinery Quantity Cost/unit Total price

Burner 1 20000 20000

Oven 1 9000 9000
Bulk cooker 1 1600 1600
Refrigerator 1 32000 32000
Exhaust fans 3 1700 5100
Blinder machine 1 1600 1600
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 Kettle set 1 11500 11500
Fry pan 4 550 2200
mobile Tandoor 1 15000 15000
Bracket fan 2 2200 4400
Water cooler 1 500 500
Wet masala grander 1 3000 3000
Weight machine 1 1800 1800
Total 107700

Furniture and fixtures:

Furniture Quantity Cost/unit Total

cost

Kitchen cutlery 2 750 1500

set
Furniture 50000
Lights 7 125 875
Ac 1 35000 35000
Fan 3 2200 6600
Computer 1 11000 22000
Printer 1 7699 7699
Delivery Box 3 12636 37908
Total 197457

Utility requirement:

Utility Charges (monthly) Charges (annually)

Electricity 12000 144000
Water 2000 24000
Gas 15000 180000

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Telephone 5000 60000
Office Electricity 3000 36000
Total utility 522000

Financial Statement
Easy Meal Service
Projected Income Statement
For the year 31 March 2013

Descriptions’ Amount Rs
Sale 8118720
Less Cost of goods sold 5970912
Gross profit 2147808
Less Selling & admin expenses
Salaries 768000
Telephone 60000
Electricity 36000
Stationary expense 12000
Rent 36000
Petrol 378000
Advertizing expense 66000
Other expenses 36000
Depreciation expense for Eq& Machinery 10770
Depreciation expense for furniture & fixture 19745
Depreciation expense for vehicle 9000
Depreciation expense for generator 4000

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 Building maintenance expense 5000
Net Profit 707293

See appendix for expected sale and CGS 1and 2

Projected Income statement for the year

2014,2015,2016,2017
Year 2014 2015 2016 2017
Descriptions’ Amount Amount Amount Amount
Sale 8930592 9823651 10806016 11886617
Less Cost of goods sold 6567557 7224312 7946744 8741418
Gross profit 2363035 2599339 2859271 3145199
Less Selling & admin expenses
Salaries 806400 846720 889056 933508
Telephone 63000 66150 69457 72930
electricity 37800 39690 41674 43758
Stationary expense 12600 13230 13892 14586
rent 39600 43560 47916 52707
Petrol 419737 461712 507882 558670
Advertizing expense 66000 66000 66000 66000
Other expenses 37800 39690 41674 43758
Depreciation expense for Eq& 10770 10770 10770 10770
Machinery

Depreciation expense for furniture & 19745 19745 19745 19745

fixture
Depreciation expense for vehicle 9000 9000 9000 9000
Depreciation expense for generator 4000 4000 4000 4000
29
Building maintenance expense 5000 5000 5000 5000
Net Profit 831583 974072 1133205 1310767

Note: We assume that the sale of this business will increase 10% in future every year. Cost of
goods sold estimated 73.45% on sale of every year. Rent will increase 10% every year and petrol
4.7% on sale every year sale. Advertizing expenses will remain constant in every year and for
depreciation we use straight forward method.

Easy Meal Service

Project Balance Sheet
On first day of business

ASSETS RUPEE LIABILITIES & RUPEES

S Equity
Current Assets Current Liabilities

Cash at Bank 134843 Account Payable -

Advance rent 20000

Account Receivable Owner equity 700000

Fixed Assets

Eq & Machinery 107700

Fixture & Furniture 197457

Generator 40000

vehicle 90000

Advertizing 60000

Building maintenance 50000

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Total 700000 Total 7, 00,000

Easy Meal Service

Project Balance Sheet
2013 2014 2015 2016 2017
Assets Amount Amount Amount Amount Amount
Cash 671652 875457 1067461 1246109 1478186
Account Receivable 20000 40000 45000 50000 55000
Building maintenance 50000 45000 40000 35000 30000 25000
for ten year
Expire 5000

Furniture & fixtures 197457 177711 157966 138221 118476 98731

Less Depreciation 19745.7

Equipments 107700 96930 86160 75390 64620 53850

Less Depreciation 10770

Vehicle 90000 81000 72000 63000 54000 45000

Less Depreciation 9000

Advance Rent 20000 20000 20000 20000 20000

Advertisement 60000 54000 48000 42000 36000 30000
Less expire 6000

Generator 40000 36000 32000 28000 24000 20000

Less depreciation 4000

Total 1442293 1576583 1724072 1883205 2065767

Liabilities Amount Amount Amount Amount Amount
Current Liabilities
Account Payable 35000 40000 45000 50000 55000

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 Long Term Liability
Owner Equity 700000 700000 700000 700000 700000
Net income – Drawing (240000) 467293 591583 734072 893205 1070767
Total 1202293 1331583 1479072 1643205 1825767

See balance sheet assumption in appendix

Break even analysis

Total variable cost annually = 5129412

Total Fixed cost annually = 1566000

Sale price per unit = 22552

Variable cost per unit = 15885.8

Break even sale = Fixed cost/unit price – variable cost per unit

= 1566000/22552-15885

=1566000/6669

= 235 units annually

We must sell at least 235 units annually in order to break even, including fixed cost annually.
Monthly we sell 20 units in order to break even. If our annually sale are Rs 5299720 and
monthly are Rs 451040 then we are in breakeven point.

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See break even calculation in appendix at number 3

Appendix
1) 1We estimate the sale on average basis

Sale Daily Monthly Annually

Qty Price Total Daily* 30 Monthly*12
Baryani 55 150 8250 247500 2970000
Chicken 12 550 6600 198000 2376000
khari

Daal Murg 20 70 1400 42000 504000

Vegetable 20 45 900 27000 324000

Kheer 20 50 1000 30000 360000
Chapati 312 6 1872 56160 673920
Rita 15 20 300 9000 108000
Salad 15 20 300 9000 108000
Drink 1lit 10 50 500 15000 180000
Drink 1.5 10 80 800 24000 288000
Drink2.15 6 105 630 18900 226800

Total sale 8118720

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Note

We estimate sale on daily average basis. The quantity and price is mention on
above table.

2) Cost of above estimated average sale

Cost Daily Monthly Annually

Qty Price Total Daily* 30 Monthly*12
Baryani 55 54 2970 89100 1069200
Chicken 12 380 4560 136800 1641600
khari
Daal Murg 20 39 780 23400 280800
Vegetable 20 25 500 15000 180000
Kheer 20 36 720 21600 259200
chapati 312 2.6 811.2 24336 292032
Rita& salad 55 10 550 16500 198000
Rita 15 13 195 5850 70200
Salad 15 13 195 5850 70200
Drink 1lit 10 45 450 13500 162000
Drink 1.5 10 73 730 21900 262800
Drink 2.15 6 93 558 16740 200880
Gas 15000 180000
electricity 12000 144000
Water 2000 24000
Rent 17000 204000
Salaries 64000 732000
500576 5970912

Note
Above cost price per unit include only material cost and packing cost.

3) Break Even Analysis:

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For calculating break even analysis we required one unit price but we have no of product
therefore we make basket of goods to convert all product to one unit. We calculate variable per
unit cost by divided annually variable cost into 360 days.

Our one unit include the following product that sale on daily basis.

Calculate per unit price

Daily sale of product Unit price
Baryani 55*150 8250
Daal muragh 20*70 1400
Rote, 312*6 1872
Seasonal vegetable 20*45 900
chicken khari 12*550 6600
Kheer 20*50 1000
Rita 15*20 300
Salad 15*20 300
Drink 1 lit 10*50 500
Drink 1.5 10*80 800
Drink 2.15 6*105 630
Per unit price 22552

Fixed Cost
Descriptions Amount annually
Rent 17000 204000
Water 2000 24000
Salary for kitchen department 61000 732000
Gas 10000 120000
Electricity 8000 96000
Salary for admin 24000 288000
Telephone 2500 30000
Stationary 1000 12000
Advertizing 5000 60000
Total 1566000

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Variable Cost
Descriptions Amount Annually
Gas 5000 60000
Electricity 4000 48000
Petrol 31500 378000
Product 4686912
Telephone 2500 30000
Delivery boy salary 40000 480000
Other expenses 3000 36000
Total 5718912

Projected Balance sheet Assumption

 For deprecation of all assets we use straight forward method
 We assume that our drawing would be Rs 240000 every year

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 Packing
We use this type of packing for our product

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Delivery Box
We use this type of box for the purpose of meal delivery following are the description of this box

Name:
Heat Insulated Box/Boxes with Dividers

Color: Red,

Material Oxford + Pearl Cotton + Aluminized Paper + PE Hyaline Membrane

Keep Hot/Cool：4-5 hours

Inner dimension (Length*Width*Height) ：45*45*40cm

Outer dimension (Length*Width*Height) ：48*48*42cm

Weight：8.1KG

Capacity：82 Liters

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 Location map and Photo:
Street view
Front view

Giraj view
Launch view
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Delivery Boy Uniform

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